随着中国会计体系的日渐成熟,小企业在国民经济和社会发展所扮演的角色也日渐重要。小企业会计的相关问题也越来越受到世界各国会计从业人员的关注,对促进整个国民经济的发展起到了日益重要的作用,《小企业会计准则》的颁布与实施正是基于此为背景。本文将对《小企业会计准则》与《企业会计准则》进行分析和阐述,并在此基础上能够取其精华,发扬优势,不断完善。 As China’s accounting system is maturing, the role played by small businesses in the national economy and social development is also becoming increasingly important. Related issues of small business accounting are also more and more concerned by accounting practitioners from all over the world, which play an increasingly important role in promoting the development of the entire national economy. It is precisely on this basis that the promulgation and implementation of the Accounting Standards for Small Business are based on this. This article will analyze and elaborate “Small Business Accounting Standards” and “Enterprise Accounting Standards”, and on the basis of this can take its essence, carry forward the advantages and constantly improve.